WINE & SPIRITS WHOLESALERS OF CALI… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1955

Legal Domicile

Principal Officer

MANUEL R ESPINOZA

Phone

9169441470

Tax Period

2023-01-01 to 2023-12-31

WINE & SPIRITS WHOLESALERS OF CALIFORNIA, founded in 1955, is a small nonprofit that reported $293K in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. Expenses of $269K left a modest 8% surplus.

Mission

TO PROMOTE AND IMPLEMENT EDUCATIONAL PROGRAMS AND LEGISLATION WITH RESPECT TO ISSUES RELATED TO ALCOHOLIC BEVERAGES IN THE STATE OF CALIFORNIA.

Program Service Accomplishments

Program 1

Expenses: $159,242 Revenue: $293,025

ADVOCACY TO PROTECT THE INTERESTS OF MEMBERS OF THE ORGANIZATION.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $293,025

Investment Income $3

Other Revenue $0

TOTAL REVENUE $293,028

Expense Breakdown

Grants Paid $0

Salaries & Benefits $49,897

Fundraising Expenses $0

Program Expenses $159,242

Other Expenses $219,530

TOTAL EXPENSES $269,427

Year-over-Year Comparison

	2023	2022	Change
Revenue	$293,028	$249,050	+0.2%
Expenses	$269,427	$278,363	0.0%
Net Income	$23,601	$-29,313	-1.8%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$45,000

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
VERNON O UNDERWOOD	SECRETARY/DIRECTOR	2.00	Officer Director	$0	$0	$0
LARRY CHAPLIN	CFO/DIRECTOR	2.00	Officer Director	$0	$0	$0
MANUEL R ESPINOZA	PRESIDENT/CEO	15.00	Officer	$45,000	$0	$45,000

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$293,028	$269,427	$106,804	$23,601
2022	$249,050	$278,363	$83,203	$-29,313
2021	$29,000	$324,672	$130,419	$-295,672
2020	$438,425	$432,109	$408,188	$6,316
2019	$582,600	$446,796	$401,872	$135,804
2018	$662,759	$614,754	$266,068	$48,005

WINE & SPIRITS WHOLESALERS OF CALIFORNIA